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Harry Smith operates a roller skating center. He has just received the monthly bank statement at September 30 from Citizen Na- X Data Table Harry Smith Bank Reconciliation September 30, 2014 BANK: Balance, September 30 730 1,780 Add: Deposit in transJournal Entry Accounts and Explanations Credit Date Debit 31 Salary Expense Oct Cash Correction of book error. Journal Entry

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Journal Entry Accounts and Explanations Debit Credit Date Sept 30 Cash 300 Rent Revenue 300 (to record EFT rent received) Sep

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